Accounting

(This is for the student with Adm.Code 60X-XXXX and over, for 55X-XXXX to 59X-XXXX Please see Accounting (Old) Curriculum here.)

Bachelor of Business Administration (Accounting)
B.B.A. (Accounting)
บริหารธุรกิจบัณฑิต (การบัญชี))
บธ.บ. (การบัญชี))

Chairperson :
Dr. Mongkon Laoworapong

Curriculum
Number of credits 142 Credits
Duration of Study
Students must complete all the requirements for the degree in a maximum of 8 years.
Curriculum Structure

Total number of credits142credits
A.General education courses40credits
Language courses 15credits
Social Science courses13credits
Humanities courses6credits
Science and mathematics courses6credits
B.Specialized courses93credits
Business core courses48credits
Major required courses39credits
Major Elective Courses9credits
C.Free elective courses6credits

A. General education courses

Language courses 
Total15 credits
Course codeCourse titlecredits
BG1001English I3 (2-3-6)
BG1002English II3 (2-3-6)
BG2000English III3 (2-3-6)
BG2001English IV3 (2-3-6)
GE 1403
(OR)
GE 1405
(OR)
GE 1408
Communication in Thai
(OR)
Thai Language and Culture (For international students)
(OR)
Thai usage (For students who graduated from International schools)
3 (3-0-6)

Social science courses 
Total13 credits
Course codeCourse titlecredits
ECO 2201Microeconomics3 (3-0-6)
ECO 2202Macroeconomics3 (3-0-6)
GE 1204Physical educations1 (1-0-2)
GE 2202Ethics3 (3-0-6)
MGT 1101Introduction to business3 (3-0-6)

Humanity courses 
Total6 credits
Course codeCourse titlecredits
GE 2101World Civilization3 (3-0-6)
MGT 2404Managerial Psychology3 (3-0-6)

Science and mathematics courses 
Total6 credits
Course codeCourse titlecredits
MA 1200Mathematics for business3 (3-0-6)
GE 1301Environmental science3 (3-0-6)


B.Specialized courses

Business core courses 
Total45 credits
Course codeCourse titlecredits
ACT 1600Fundamentals of Financial Accounting3 (3-0-6)
ACT 2620Fundamentals of Managerial Accounting 3 (3-0-6)
SA 1201Statistics I3 (3-0-6)
BG 1400Business Law I3 (3-0-6)
BG 1401Business Law II3 (3-0-6)
SA 2200Statistics II3 (3-0-6)
MIS 1221Computer Literacy0 (0-2-0)
MIS 2111Introduction to Management Information Systems3 (3-0-6)
MIS 2221Quantitative Analysis Tools0 (0-2-0)
FIN 2201Principles of Finance3 (3-0-6)
FIN 3101Corporate Finance3 (3-0-6)
IBM 2201International Business Environment3 (3-0-6)
MGT 2900Principles of Management3 (3-0-6)
MGT 3905Operations Management3 (3-0-6)
MGT 3907Business Communication3 (3-0-6)
MGT 3940Business Research Methodology3 (3-0-6)
MGT 4914Entrepreneurship3 (3-0-6)
MKT 2280Principles of Marketing3 (3-0-6)

Major required courses 
Total39 credits
Course codeCourse titlecredits
ACT 3602Intermediate Accounting I3 (3-0-6)
ACT 3603Intermediate Accounting II3 (3-0-6)
ACT 3608Financial Report and Financial Statement Analysis3 (3-0-6)
ACT 3614Taxation I3 (3-0-6)
ACT 3615Taxation II3 (3-0-6)
ACT 3622Cost Accounting3 (3-0-6)
ACT 3643Auditing3 (3-0-6)
ACT 3644Internal Control and Audit3 (3-0-6)
ACT 4607Advance Accounting I3 (3-0-6)
ACT 4608Advance Accounting II3 (3-0-6)
ACT 4611Seminar in Accounting3 (3-0-6)
ACT 4646Accounting Information Systems3 (3-0-6)
ACT 4647Accounting Software Packages3 (3-0-6)

Plan A - Major concentration courses
Total9 credits
Students pursuing PLAN A must select a concentration in the major area and study the five specified courses
Course codeCourse titltecredits
Students must choose one of the four following tracks as their major concentration courses.
In each track, students must choose three courses
Track A: Auditing
ACT 4641Problems in Auditing3 (3-0-6)
ACT 4643Seminar in Auditing3 (3-0-6)
ACT 4648EDP Auditing3 (3-0-6)
ACT 4649Accounting Internship3 (135 hours)
Track B:
Financial Accounting
ACT 4605International Accounting3 (3-0-6)
ACT 4609Accounting Theory3 (3-0-6)
ACT 4612Independent Study3 (3-0-6)
ACT 4649Accounting Internship3 (135 hours)
Track C: Managerial Accounting
ACT 3623Cost Management3 (3-0-6)
ACT 3629Profits Planning and Control3 (3-0-6)
ACT 4624Seminar in Management Accounting3 (3-0-6)
ACT 4649Accounting Internship3 (135 hours)
Track D: Others
Students pursuing Track D must select three major elective courses.
ACT 3606Public Sector and Fund Accounting3 (3-0-6)
ACT 3623Cost Management3 (3-0-6)
ACT 3624Real Estate Accounting3 (3-0-6)
ACT 3625Hospital Accounting3 (3-0-6)
ACT 3626Hotel Accounting3 (3-0-6)
ACT 3629Profits Planning and Control3 (3-0-6)
ACT 4605International Accounting3 (3-0-6)
ACT 4609Accounting Theory3 (3-0-6)
ACT 4612Independent Study3 (3-0-6)
ACT 4624Seminar in Management Accounting3 (3-0-6)
ACT 4641Problems in Auditing3 (3-0-6)
ACT 4643Seminar in Auditing3 (3-0-6)
ACT 4648EDP Auditing3 (3-0-6)
ACT 4649Accounting Internship3 (135 hours)

Plan B - Business concentration courses 
Students pursuing PLAN B must select a concentration in the major area and study the three out of four courses.
Course codeCourse titltecredits
Insurance
INS 3101Principles of Risk Management and Insurance3 (3-0-6)
INS 3201Property Insurance3 (3-0-6)
INS 3202Casualty Insurance3 (3-0-6)
INS 3301Principles of Life Assurance3 (3-0-6)
Finance
FIN 3102Business and Economic Analysis for Decision3 (3-0-6)
FIN 3201Investment3 (3-0-6)
FIN 3203Bank Management3 (3-0-6)
FIN 4101Financial Management3 (3-0-6)
Hospitality and Tourism Management
HTM 3101Introduction to Hospitality Management3 (3-0-6)
HTM 3102Introduction to Tourism Management3 (3-0-6)
HTM 3103Consumer Behavior in Hospitality and Tourism Industry3 (3-0-6)
HTM 3211Food and Beverage Management3 (3-0-6)
Industrial Management and Logistics(IML)
IML 3203Logistics and Supply Chain Management3 (3-0-6)
IML 3204Industrial Safety and Risk Management3 (3-0-6)
IML 4201Lean Manufacturing and Agile Supply Chain3 (3-0-6)
IML 4203Quality Management3 (3-0-6)
Management Information Systems(MIS)
MIS 3111Business Process Management3 (3-0-6)
MIS 3121Database Systems3 (2-2-6)
MIS 4111Information Systems Project Management3 (3-0-6)
MIS 4122Business Intelligence3 (2-2-6)
Marketing (MKT)
MKT 3525Sales Management3 (3-0-6)
MKT 3530Consumer Behavior3 (3-0-6)
MKT 4725Competitive Analysis and Strategy3 (3-0-6)
MKT 4730Marketing Management3 (3-0-6)
Total9 credits


C. Free elective courses
Students can take free elective courses of 6 credits from any faculty in Assumption University upon completion of the prerequisites (if any). However, they are certain courses that the Martin De Tours School of Management and Economics does not allow the students to enroll as follows:
Subject CodeSubject Name
BG 1112 or GE 1202 orGeneral Psychology
GE 1207Fundamental Psychology
BG 1203Fundamentals of Statistics
BG 1402 orBusiness, Society and Goverment
GE 1203Society, Politics and Economics
ECO 2220Introduction to Economics
ECO 2531Principles of Microeconomics
ECO 2541Principles of Macroeconomics
GE 1101Thai Civilization
GE1203Society, Politics and Economics
GE 1404Thai Culture and Tradition (For Comm.Arts Students only) = BG1405 Thai Language and Culture
PC 3803 or PC 3311 orPersonality and Social Interactive
PC 3311Acting for Personality/Social Interaction
ACT 1601Fundamentals of Financial Accounting (For Arts Students)
ACT 1602Fundamentals of Financial Accounting (For Science and Technology Students)
Subject with 1 or 2 credits
GS 1000Use of Library
MA 1101Applied Composition I

First and Second Year (Freshmen and Sophomore)
During the freshmen year, all students in Martin de Tours School of Management and Economics pursues the same study plan consisting of general education courses and business core courses, which provide them with the basic knowledge on all the disciplines in business. The study plan also prepares the students with adequate knowledge to select a concentration that suits his/her ability, background, and preferences.
Third and Fourth Years (Junior and Senior)
During the junior and senior years, students who select the Accounting Major follow the program of studies:
1. Thirteen Major Required Courses
2. Three Concentration Courses
Plan A: Major Concentration Courses Or
Plan B: Business Concentration Courses
3. Two Free Elective Courses

Study plan

First year 
Total19 (18-3-38)
First semester
Course codeCourse titlecredits
BG 1001English I3 (2-3-6)
MA 1200Mathematics for Business3 (3-0-6)
SA 1201Statistics I3 (3-0-6)
BG 1400Business Law I3 (3-0-6)
GE 1204Physical Educations1 (1-0-2)
GE 1301Environmental Science 3 (3-0-6)
GE 1403Communication in Thai3 (3-0-6)
Second semester 
Total18 (17-5-36)
Course codeCourse titlecredits
ACT 1600Fundamentals of Financial Accounting3 (3-0-6)
BG 1002English II3 (2-3-6)
BG 1401Business Law II3 (3-0-6)
SA 2200Statistics II3 (3-0-6)
ECO 2201Microeconomics3 (3-0-6)
MIS 1221Computer Literacy0 (0-2-0)
MGT 1101Introduction to Business3 (3-0-6)

Second year 
Total18 (17-3-36)
First semester
Course codeCourse titlecredits
ACT 2620Fundamentals of Managerial Accounting3 (3-0-6)
BG 2000English III3 (2-3-6)
ECO 2202Macroeconomics3 (3-0-6)
MIS 2111Introduction to Management Information Systems3 (3-0-6)
MGT 2404Managerial Psychology3 (3-0-6)
MGT 2900Principles of Management3 (3-0-6)
Second semester 
Total18 (17-5-36)
Course codeCourse titlecredits
BG 2001English IV3 (2-3-6)
FIN 2201Principles of Finance3 (3-0-6)
GE 2101World Civilization3 (3-0-6)
GE 2202Ethics3 (3-0-6)
IBM 2201International Business Environment3 (3-0-6)
MKT 2280Principles of Marketing3 (3-0-6)

Third year 
Total18 (18-1-37)
First semester
Course codeCourse titlecredits
ACT 3602Intermediate Accounting I3 (3-0-6)
ACT 3603Intermediate Accounting II3 (3-0-6)
ACT 3614Taxation I3 (3-0-6)
ACT 3608Financial Report and Financial Statement Analysis3 (3-0-6)
ACT 3622Cost Accounting3 (3-0-6)
MIS 2221Quantitative Analysis Tools0 (0-1-1)
FIN 3101Corporate Finance0 (0-1-1)
Second semester 
Total18 (18-0-36)
Course codeCourse titlecredits
ACT 3615Taxation II3 (3-0-6)
ACT 3643Auditing3 (3-0-6)
ACT 3644Internal Control and Audit3 (3-0-6)
MGT 3905Operations Management3 (3-0-6)
MGT 3907Business Communication3 (3-0-6)
MGT 3940Business Research Methodology3 (3-0-6)

Fourth year 
Total18 (18-0-36)
First semester
Course codeCourse titlecredits
ACT 4607Advanced Accounting I3 (3-0-6)
ACT 4608Advanced Accounting II3 (3-0-6)
ACT 4646Accounting Information Systems3 (3-0-6)
MGT 4914Entrepreneurship3 (3-0-6)
One Plan A/ Plan B Course3 (3-0-6)
One Plan A/ Plan B Course3 (3-0-6)
Second semester 
Total15 (15-0-30)
Course codeCourse titlecredits
ACT 4611Seminar in Accounting3 (3-0-6)
ACT 4647Accounting Software Package3 (3-0-6)
One Plan A / Plan B CourseMarketing Decision Making3 (3-0-6)
One Plan A / Plan B Course3 (3-0-6)
One free elective course3 (3-0-6)
One free elective course3 (3-0-6)

Minor

The Accounting Program offers the following courses as Plan B Business Concentration (Accounting) for other programs of Martin de Tours School of Management and Economics as minor in Accounting
ACT 3602Intermediate Accounting I3 (3-0-6)
ACT 3603Intermediate Accounting II3 (3-0-6)
ACT 3614Taxation I3 (3-0-6)
ACT 3629Profit Planning and Control3 (3-0-6)
ACT 3622Cost Accounting3 (3-0-6)